Ann M. Seller, has published her article, The Transfer Certificate: the teeth in the US Estate Tax Bite. The abstract is as follows:
Individuals living outside of the USA who have inherited a US Asset from a non-US Person are often faced with the challenge of obtaining a Transfer Certificate in order to acquire title to the inherited US Asset. The process for obtaining a Transfer Certificate is arduous and often quite expensive. This article provides an overview of the purpose of a Transfer Certificate and the process for obtaining one. The article also suggests planning techniques for the legitimate avoidance or streamlining of the process or for acquiring a Transfer Certificate.
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.